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Draft
Elite Sports Performance (Scotland) Limited
Registered Number:SC332600
For the year ended 31 August 2023
Scotland
Unaudited Financial Statements
2
Draft
For the year ended 31 August 2023
Elite Sports Performance (Scotland) Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Draft
Registered Number :
SC332600
As at 31 August 2023
Elite Sports Performance (Scotland) Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
-
98
-
98
Current assets
Trade and other receivables
70,647
55,067
2
7,791
Cash and cash equivalents
34,365
89,432
78,438
Trade and other payables: amounts falling due within one
year
(69,149)
(100,681)
3
9,289
(11,249)
Net current liabilities
Total assets less current liabilities
(11,249)
9,387
(11,249)
Net assets/liabilities
9,387
Capital and reserves
Called up share capital
100
100
Retained earnings
(11,349)
9,287
(11,249)
9,387
Shareholders' funds
For the year ended 31 August 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Brian Cameron Director
These financial statements were approved and authorised for issue by the Board on 13 January 2024 and were signed by:
The notes form part of these financial statements
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4
Draft
For the year ended 31 August 2023
Elite Sports Performance (Scotland) Limited
Notes to the Financial Statements
Statutory Information
Elite Sports Performance (Scotland) Limited is a private limited company, limited by shares, domiciled in Scotland,
registration number SC332600.
Registered address:
Campbell Cairns,
Craigellachie
Aberlour
Banffshire
AB38 9SL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15% Straight line
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
2. Trade and other receivables
2022
2023
£
£
Trade debtors
-
57,517
Amounts owed by group undertakings and participating interests
27,000
13,130
Other debtors
28,067
-
70,647
55,067
3. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
28,271
1,949
Taxation and social security
157
11,867
Other creditors
72,253
55,333
100,681
69,149
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5
Draft
For the year ended 31 August 2023
Elite Sports Performance (Scotland) Limited
Notes to the Financial Statements Continued
4. Average number of persons employed
During the year the average number of employees was 0 (2022 : 2)
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